student activity sponsors’ training 2014-2015 presented by the activity funds office
TRANSCRIPT
STUDENT ACTIVITY SPONSORS’ TRAINING
2014-2015
Presented by the Activity Funds Office
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Introduction
In this presentation we will go over the sponsors’ responsibilities and
expectations as well as the forms and procedures to be
used for Student Activity Accounts
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Student Activity Funds
The Principals, Teachers and Clerical staff are placed in a position of trust by parents and students when funds are placed in your care.
The basic purpose for the collecting or raising and expending of activity funds must be for the direct benefit of the students or for the general benefit of the school.
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Sponsor Responsibilities
All fundraising activities will be approved in advance by the Principal by using the designated form.
Responsibility for both safeguarding and accounting for funds received from and/or on behalf of students.
Student activity money will be turned into the office daily in the same form in which it was received.
At the completion of all fundraisers, the Final Report Section of the “Application/ Report for Fundraising Activity” will be completed and submitted to the Principal for approval.
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Sponsor Responsibilities
All purchases made on behalf of the student organization will be made by check and approved in advance by the Principal by using the “Check Request Form.”
In general, no purchases will be made “on account.” Exceptions to the rule will be pre-approved in writing by the Principal.
All contracts must be approved, signed by the Principal and should not exceed 1 year.
Maintain a positive balance in the club’s account at all times. You will be required to sign a monthly statement of your club’s account.
Failure to comply with these responsibilities will result in the freezing of your account.
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All club sponsors and anyone handling student activity funds must fill out the following forms:
Sponsor Forms
CONFLICT OF INTEREST
SPONSOR RESPONSIBILITY
CONTACT INFORMATION
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Conflict of Interest Disclosure If there is a
conflict of interest an additional disclosure form must be completed.
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Responsibilities for Sponsors of Student Groups & Sponsor Information Sheet
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Application for Fundraising Activity A fundraiser application
must be filled out and turned in prior to any fundraising activity.
Sponsors must list all deposits and expenses.
Fundraisers must be closed within 10 days of the ending date.
All fundraisers must include an Inventory Sheet.
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Inventory
All merchandise purchased and remaining must be accounted for on this form.
Donated items must be included.
Items used together may be grouped, ex. cheese, chili, jalapeños and bowls for nachos.
NOTE: It is the responsibility of the sponsor to complete the inventory sheet. Fundraisers will not be considered finalized unless an inventory sheet is turned in with the Application For Fundraising (Final Report).
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Incentives
Incentives must be approved by the Principal.
If the merchandise is part of the inventory of a fundraising activity, you must submit this form with the Fundraising Application form.
If merchandise is not part of a fundraiser; form is attached to check request.
Limit incentives to 15% or less of total inventory to increase profit.
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Transfers Between Accounts
Transfers serve as payment between club accounts.
Be sure that there is money in your account to cover the transfer.
Donations or loans are not allowed between clubs.
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Checks
All expenses must be paid with a school check.
Be sure that there is money in your account to cover the expense.
Supporting documentation will be required at the time the check request is submitted.
Receipts are due within five business days after the check has been picked up.
Check printing days are Tuesday and Thursday.
Reimbursements are NOT allowed!!!!!
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Money Disbursed
Used when issuing cash to individuals for: Meals Refunds
Amount disbursed should equal the amount of check.
Signatures should always be collected with the exception of Pre-K through 2nd graders.
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Outstanding Invoices
All invoices must be paid in timely manner; any invoices that will be paid off in a series of payments must be reviewed by the bookkeeper and approved by the Principal. Yearbook Prom Receptions Uniforms Field Trips
All invoices should be received by campus bookkeeper and not the teacher/sponsor.
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Deposits
Funds must be counted by the sponsor prior to bringing the funds to the bookkeeper.
You must wait for a receipt! ! ! Review your receipt and sign if
you are in agreement. Deposits need to be done on a
daily basis. Post dated checks are not
accepted. Never use cash collected to
make purchases. Do not comingle your deposits. Do not send students to
deposit funds.
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Money Collected
Use when collecting funds for field trips, pictures, uniforms, shirts, yearbooks, etc.
Total amount collected must equal to the Deposit Breakdown Form.
Form should be complete with all signatures and turned in at the time of deposit.
Signatures should always be collected with the exception of Pre-K through 2nd graders.
All funds collected must be documented and deposited on a daily basis.
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Travel Request/Settlement
When single check is issued to a sponsor for combined expenses such as: Hotel, meals, gas/mileage and registration fees.
When several checks are issued directly to vendors such as: Hotels, registration, money disbursement for meals or gas/mileage.
Required Not Required
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Travel Meals
Student Meals (CAF) The maximum meal allowance per day for students traveling is
$27.00 per day or $9.00 per meal if itemized by breakfast, lunch, or dinner.
Chaperone/Sponsors Meals Any person acting as a chaperone, will follow the same travel
guidelines as required through District travel procedures. Meals will be reimbursed at $22.50 for a same day trip. Meals for an overnight trip will be reimbursed at $22.50 for the 1st day of travel, interim days will be reimbursed at $30 per day, and the last day of travel will be reimbursed at $22.50. Parents not acting as a chaperone will be required to make their own arrangements for meals and travel. Funds for Parents should not be deposited into the District’s activity funds accounts nor should they use the District’s Tax Exempt form.
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Professional Services Packet
When hiring a motivational speaker, choreographer, seamstress, DJ, clown performance, consultants or judges, the following forms must be completed:
Submit packet at least four weeks in advance before services are rendered.
Checks will not be issued until packet has been approved.
Request for Consultant
Services
Contract for Professional
Services
Certification of Criminal
HistoryW-9
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Request for Consultant Services
Student Activity Clubs only require the signature of Sponsor and approval of Principal .
If Fine Arts related then approval from Fine Arts is required. Band Cheer/Dance
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Contract for Professional Services
Two versions are available depending on the contract amount- less than $5000 over $5000
Consultant must sign the contract after the Request for Services has been approved.
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Certification of Criminal History The vendor certifies
that he/she has obtained a criminal history check including any of their employees who will have direct contact with students.
Criminal History report may be requested by Fine Arts Department.
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W-9 Form
All vendors are required to submit a W-9 Form when payment is being issued by the District, even when a Contract Services Packet is not required.
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Sales Tax
Texas sales tax statutes impose tax on sale, lease, or rental of tangible personal property and selected services.
Personal property includes anything that can be seen, weighed, measured, felt, touched, anything perceptible to the senses.
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Tax – Free Days
Each school (campus activity account) and each bona fide club of each school is allowed 2, one-day tax-free sales each per calendar year. A bona fide club is a group of students that
is organized, holds meetings, and conducts business.
One-day means the delivery must be done in one single day (24 hours).
When receiving a commission, the tax-free day sale does not apply because the sale is the vendors sale.
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Taxable vs. Non taxable
Taxable Sales
Clothing, books, vending (pencils & pens, cups, caps/hats)
Non-taxable Sales
Food items, admission to events i.e. dances, basketball camps, etc.
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Texas Resale Certificate
Used when purchasing items that will be resold in fundraising events
NOTICE: YOU WILL BE SIGNING
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Texas Sales Tax Exemption
Used for purchase of items for school related purposes
It is a criminal offense to give a resale certificate or sales tax exemption for personal use.
Allowed Expenditures30
Awards such as paperweights, plaques, certificates (Not Gift Certificates), school apparel that does not exceed $25 per calendar year in recognition of staff or volunteers for service to the school district
Flowers that do not exceed $100.00 and only for death of campus student
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Allowed Expenditures Cont.
Travel Allowed Expenditures Meals consumed by club members and
sponsors Educational field trips, meals, and other
activities Travel expenditures for faculty/staff who
must accompany students Travel expenditures for Chaperones
Must be a District approved parent volunteerShould be included in the travel packet
Unallowed Expenditures32
Purchase of any gift for any person/employee or organization that includes the following: Gift Certificates Retirement Gifts Flowers Holiday Gifts Food Gifts
Meals Limit the number of appreciation meals furnished to staff Meals or expenses relating to a PTC/Booster Club Daily snacks for faculty and staff
Items mentioned could be considered compensation by the IRS and therefore taxable.
PTC/ Booster Clubs33
Board Policy requires for Booster Clubs to submit their bank statement and reconciliations to the Principal on a monthly basis.
Booster Clubs should have elected Officers and need to obtain their own Tax ID Number.
They should never use the District’s Tax Identification Number (not even to get a discount!)
If this is an issue, have them donate the funds to the campus and the campus can make the necessary purchase from our accounts.
All donated fixed assets should be tagged in accordance with District procedures.
PTC/ Booster Clubs (cont)34
As per District local policy
No district employee shall be an authorized check signer of a parent or booster organization without written approval of the Superintendent and campus Principal.
Individuals authorized to sign checks should not be related to each other by marriage or any other relationship.
Other additional information including new adopted policy procedures may be found in the Internal Audit web link
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USDA Smart Snacks in Schools Schools of all grade levels will be able to sell foods that meet
criteria throughout the school day (the school day according to USDA Smarts Snacks in Schools begins the period from the midnight before, to 30 minutes after the end of the official school day).
Foods that do not meet guidelines can be sold during non school hours which start 30 minutes after the end of the school day, on weekends and at off-campus fundraising events.
For further clarification of the USDA’s Smart Snacks in School, please contact the Child Nutrition Dietitians. Elisa Schwartz RD, LD, CDE x6590, [email protected] Enrique Lira RD, LD x6559, [email protected]
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General Policies
Snack Bar/School Stores Campuses that give a percentage of
Fundraising proceeds from snack bar sales (or any other fundraisers where there is little or no participation from office staff) to Principal’s Account must be limited to 15% or less.
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School Cash Online
District Goal: have all fundraisers available online in 2014-2015 Time saving: reduces school administration cash
and check handling time Convenient: items (field trips, yearbooks, etc.) can
be created and uploaded in seconds Reliable: electronic payments allow money to be
received more quickly and reliably Saves Money: reduces the number of non-
sufficient funds checks Improves Communication: upcoming events and
activity details can be communicated to parents “online”
Record Retention38
Records should be kept and be readily available for examination by the Principals, the Internal Auditor, or the Accounting Department. Sponsors are required to keep all documentation for seven (7) years. If a person chooses to relinquish his/her duties as sponsor, all records must be submitted to the bookkeeper or Principal for safekeeping until another person resumes club sponsorship.
Sponsor binders must contain copies of: Deposit Breakdown Forms with corresponding receipt Transmittal List Money Collected Form/Money Disbursed Form Check Request Form and receipts/invoices Fundraiser reports and all supporting documentation List of Officers Club meeting minutes All other documentation and notes pertaining to the club
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Report Fraud
Remain Anonymous
Open 24 hours a day
Sponsor’s Manual40
The manual, forms, and presentation are updated annually and can be found online at the Accounting
Department website Link.http://hpwebserver2.uisd.net/
departments/student-support-services/business-
finance/accounting
Samuel D. FloresDirector of AccountingPhone: 956-473-6368 E-mail: [email protected]
Felipe J. JimenezActivity Funds ManagerPhone: 956-473-6432 E-mail: [email protected]
Clarita TrevinoJunior AccountantPhone: 956-473-6357 E-mail: [email protected]
Jose Manuel GarzaJunior AccountantPhone: 956-473-6350 E-mail: [email protected]
Contact Information42
Leticia LongoriaActivity Funds Bookkeeper, United High SchoolPhone: 956-473-5636E-mail: [email protected] Cynthia HernandezActivity Funds Bookkeeper,United South High SchoolPhone: 956-473-2326E-mail: [email protected] Sandra SolisActivity Funds Bookkeeper, Alexander High SchoolPhone: 956-473-5971 E-mail: [email protected] Laura VillegasActivity Funds Bookkeeper, L.B.Johnson High SchoolPhone: 956-473-5209 E-mail: [email protected]